tailieunhanh - APPENDIX C: CHECKLIST FOR REVIEW OF FINANCIAL AUDITS PERFORMED BY THE OFFICE OF INSPECTOR GENERAL

Nhận xét, phát hiện tiêu chuẩn. (GAS, 5,06) 3,5 Kiểm soát nội bộ và tuân thủ Luật pháp và các quy định và Hợp đồng và tài trợ (GAS, , 5,07-5,22): đã báo cáo tổ chức kiểm toán kiểm soát nội bộ đối với báo cáo tài chính và về việc tuân thủ pháp luật, các quy định , và các quy định của hợp đồng hoặc thỏa thuận cấp? | APPENDIX C CHECKLIST FOR REVIEW OF FINANCIAL AUDITS PERFORMED BY THE OFFICE OF INSPECTOR GENERAL Yes No N A Remarks and Findings standards. GAS Internal Controls and Compliance with Laws and Regulations and Contracts and Grants GAS Did the audit organization report on internal controls over financial reporting and on compliance with laws regulations and provisions of contracts or grant agreements GAS Did the audit organization state in its reports if the audit tests support an opinion on internal control over financial reporting and on compliance with laws regulation and provisions of contracts or grant agreements GAS If the audit organization reports these internal control and compliance matters in a separate report from the report on the financial statements 1 Did the audit organization include a reference to the separate reports in the report on the financial statements GAS par. 2 Did the audit organization include a statement that the reports on internal control and compliance are an integral part of a GAGAS audit and important in assessing the results of the audit GAS If the audit organization issued a management letter did the reports on internal control and compliance refer to that management letter GAS If the audit organization did not issue a management letter but otherwise communicated inconsequential internal control deficiencies fraud illegal acts violations of provisions of contracts or grant agreements or abuse did the audit organization document such communication GAS .16 If the audit documentation provides evidence of any of the following do the reports on internal control and compliance and other matters properly report This is trial version Appendix C Page 23 of 31 APPENDIX C CHECKLIST FOR REVIEW OF FINANCIAL AUDITS PERFORMED BY THE OFFICE OF INSPECTOR GENERAL Yes No N A Remarks and Findings GAS Significant deficiencies in internal .